§ 58.1-2291 Title
§ 58.1-2292 Definitions
§ 58.1-2293 Regulation; forms
§ 58.1-2294 Disclosure of information; penalties
§ 58.1-2295 Levy; payment of tax
§ 58.1-2296 Backup tax; liability
§ 58.1-2297 When tax return and payment are due; credits for overpayment
§ 58.1-2298 Deductions
§ 58.1-2299 Bad debts
§ 58.1-2299.1 Exclusion from professional license tax
§ 58.1-2299.2 Certificates of registration; issuance; civil penalty
§ 58.1-2299.3 Collection of tax
§ 58.1-2299.4 Absorption of tax prohibited
§ 58.1-2299.5 Sale of business
§ 58.1-2299.6 Late filing or payment; civil penalty
§ 58.1-2299.7 False or fraudulent return; civil penalty
§ 58.1-2299.8 Payment of civil penalty; disposition; waiver
§ 58.1-2299.9 Prohibited acts; criminal penalties
§ 58.1-2299.10 Willful commission of prohibited acts; criminal penalties
§ 58.1-2299.11 Bond
§ 58.1-2299.12 Jeopardy assessment
§ 58.1-2299.13 Memorandum of lien for collection of taxes
§ 58.1-2299.14 Recordkeeping requirements; inspection of records; civil penalties
§ 58.1-2299.15 Application to Commissioner for correction; appeal
§ 58.1-2299.16 Period of limitations
§ 58.1-2299.17 Waiver of time limitation on assessment of taxes
§ 58.1-2299.18 Suits to recover taxes
§ 58.1-2299.19 Liability of corporate or partnership officer; penalty
§ 58.1-2299.20 Disposition of tax revenues

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Terms Used In Virginia Code > Title 58.1 > Subtitle II > Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts

  • Accident and sickness insurance: means insurance against loss resulting from sickness, or from bodily injury or death by accident or accidental means, or from a combination of any or all of these perils. See Virginia Code 38.2-109
  • Administrator: means a person, other than an insurer or creditor, that performs administrative or operational functions pursuant to a guaranteed asset protection waiver program. See Virginia Code 38.2-6400
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • American Health Benefit Exchange: means the program established as a component of the Exchange pursuant to this chapter that is designed to facilitate the purchase of qualified health plans or qualified dental plans by qualified individuals. See Virginia Code 38.2-6500
  • Annuities: means all agreements to make periodic payments in specified or calculable sums pursuant to the terms of a contract for a stated period of time or for the life of the person or persons specified in the contract. See Virginia Code 38.2-106
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • annuity: shall be deemed to include "variable annuity" and "modified guaranteed annuity" and shall be deemed to include a contract under which a lump sum cash settlement is an alternative to the option of periodic payments. See Virginia Code 38.2-106
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Applied period: means the period of time in which a tax rate is imposed. See Virginia Code 58.1-2292
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney: means the person designated and authorized by subscribers as the attorney-in-fact having authority to obligate them on reciprocal insurance contracts. See Virginia Code 38.2-1201
  • Borrower: means a debtor, retail buyer, or lessee, under a finance agreement. See Virginia Code 38.2-6400
  • Bureau: means the Bureau of Insurance, a division within the Commission through which it administers insurance law. See Virginia Code 38.2-6500
  • business of insurance: include solicitation, negotiations preliminary to execution, execution of an insurance contract, and the transaction of matters subsequent to execution of the contract and arising out of it. See Virginia Code 38.2-100
  • Cable television service: means (i) the one-way transmission to subscribers of video programming or other programming service; and (ii) subscriber interaction, if any, that is required for the selection or use of the video programming or other programming service. See Virginia Code 15.2-2108.2
  • Capital costs: means all costs of providing a service that are capitalized in accordance with generally accepted accounting principles. See Virginia Code 15.2-2108.2
  • carrier: means an entity subject to the insurance laws and regulations of the Commonwealth and subject to the jurisdiction of the Commission that contracts or offers to contract to provide, deliver, arrange for, pay for, or reimburse any of the costs of health care services, including an insurer licensed to sell accident and sickness insurance, a health maintenance organization, a health services plan, a dental plan organization, a dental services plan, or any other entity providing a plan of health insurance, health benefits, or health care services. See Virginia Code 38.2-6500
  • Commercial transaction: means a transaction entered into primarily for a purpose other than personal, family, or household purposes. See Virginia Code 38.2-6400
  • Commission: means the State Corporation Commission. See Virginia Code 38.2-6500
  • Commission: means the State Corporation Commission. See Virginia Code 38.2-100
  • Commissioner: means the Commissioner of the Department of Motor Vehicles. See Virginia Code 58.1-2292
  • Commissioner of Insurance: means the administrative or executive officer of the Bureau. See Virginia Code 38.2-100
  • Committee: means the Advisory Committee established pursuant to § Virginia Code 38.2-6500
  • Company: means any association, aggregate of individuals, business, corporation, individual, joint-stock company, Lloyds type of organization, organization, partnership, receiver, reciprocal or interinsurance exchange, trustee or society. See Virginia Code 38.2-100
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Contract holder: means (i) with respect to group contracts, the organization or entity to which the dental benefit contract is issued, and (ii) with respect to individual contracts, the individual who enters into a dental benefit contract covering the individual or the individual and dependents of the individual. See Virginia Code 38.2-6101
  • Copayment: means the amount payable for a particular service by an enrollee in accordance with the patient charge schedule or for which the enrollee is responsible as a condition for receiving benefits under a dental benefit contract. See Virginia Code 38.2-6101
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Council: means the governing body of a city or town. See Virginia Code 15.2-102
  • Creditor: means :

    1. See Virginia Code 38.2-6400

  • Cross subsidize: means to pay a cost included in the direct costs or indirect costs of providing a service that is not accounted for in the full cost of accounting of providing the service. See Virginia Code 15.2-2108.2
  • Dental benefit contract: means a contract that provides benefits for dental services entered into between the dental plan organization and a contract holder. See Virginia Code 38.2-6101
  • Dental plan: means a contractual arrangement for dental services provided or arranged for, that pays benefits or is administered on an individual or group basis. See Virginia Code 38.2-6101
  • Dental plan organization: means a company that provides directly or arranges for a dental plan. See Virginia Code 38.2-6101
  • Department: means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents. See Virginia Code 58.1-2292
  • Dependent: A person dependent for support upon another.
  • Dependent: means an individual who is the spouse or child of a subscriber. See Virginia Code 38.2-6101
  • Diesel fuel: means the same as that term is defined in § Virginia Code 58.1-2292
  • Direct costs: means those expenses of a municipality that are directly attributable to providing a cable television service and would be eliminated if such service were not provided by the municipality. See Virginia Code 15.2-2108.2
  • Director: means the Director of the Division appointed by the Commission pursuant to § Virginia Code 38.2-6500
  • Distributor: means (i) any person engaged in the business of selling fuels in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any fuels for sale, or any other person engaged in the business of selling fuels in the Commonwealth; (ii) any person who makes, manufactures, fabricates, processes, or stores fuels in the Commonwealth for sale in the Commonwealth; or (iii) any person engaged in the business of selling fuels outside the Commonwealth who ships or transports fuels to any person in the business of selling fuels in the Commonwealth. See Virginia Code 58.1-2292
  • Distributor charges: means the amount calculated by the Department to approximate the value of the items, on a per gallon basis, excluding the wholesale price of a gallon of fuel, upon which the tax imposed by § Virginia Code 58.1-2292
  • Division: means the Health Benefit Exchange Division, a division within the Commission through which it administers the Exchange. See Virginia Code 38.2-6500
  • Docket: A log containing brief entries of court proceedings.
  • Eligible entity: means the Bureau, the Department of Medical Assistance Services, or a qualified vendor that has demonstrated experience on a statewide or regional basis in individual and small group health insurance markets and in benefits coverage; however, a health carrier or an affiliate of a health carrier is not an eligible entity. See Virginia Code 38.2-6500
  • Enrollee: means an individual or a dependent of an individual who is enrolled in a dental plan. See Virginia Code 38.2-6101
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Exchange: means , as the context requires, either (i) the Division or (ii) the Virginia Health Benefit Exchange established pursuant to the provisions of this chapter and in accordance with § 1311(b) of the Federal Act, through which qualified health plans and qualified dental plans are made available to qualified individuals through the American Health Benefit Exchange and to qualified employers through the SHOP exchange. See Virginia Code 38.2-6500
  • FAMIS: means the Family Access to Medical Insurance Security Plan, including the FAMIS Plus program, established pursuant to Chapter 13 of Title 32. See Virginia Code 38.2-6500
  • Feasibility consultant: means an individual or entity with expertise in the processes and economics of providing cable television service. See Virginia Code 15.2-2108.2
  • Federal Act: means the federal Patient Protection and Affordable Care Act, P. See Virginia Code 38.2-6500
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Finance agreement: means (i) a loan secured by a lien on a motor vehicle or (ii) a lease or retail installment sales contract for the lease or purchase of a motor vehicle. See Virginia Code 38.2-6400
  • Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fixed indemnity benefits: means the payment amount or amounts stated in the reimbursement schedule of a dental plan organization that will be paid to a subscriber, or to the subscriber's dentist, for dental services. See Virginia Code 38.2-6101
  • Fraud: Intentional deception resulting in injury to another.
  • Free look period: means the period of time from the effective date of the guaranteed asset protection waiver until the date the borrower may cancel the borrower's finance agreement without penalty, fees, or costs to the borrower. See Virginia Code 38.2-6400
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Fuel: means any fuel subject to tax under Chapter 22 (§ Virginia Code 58.1-2292
  • Full-cost accounting: means the accounting of all costs incurred by a municipality in providing a cable television service. See Virginia Code 15.2-2108.2
  • GAP waiver: means a contractual agreement wherein a creditor agrees for a separate charge to cancel or waive all or part of amounts due on a borrower's finance agreement in the event of a total physical damage loss or unrecovered theft of a motor vehicle, which agreement is part of, or a separate addendum to, the finance agreement. See Virginia Code 38.2-6400
  • Gasoline: means the same as that term is defined in § Virginia Code 58.1-2292
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • health care sharing ministry: means a health care cost sharing arrangement among individuals of the same religion based on their sincerely held religious beliefs, which arrangement is administered by a non-profit organization that has been granted an exemption from federal income taxation pursuant to § 501(c)(3) of the Internal Revenue Code of 1986 and that:

    1. See Virginia Code 38.2-6300

  • Health services plan: means any arrangement for offering or administering health services or similar or related services by a corporation licensed under Virginia Code 38.2-100
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Indirect costs: means any costs identified with two or more services or other functions; and that are not directly identified with a single service or function. See Virginia Code 15.2-2108.2
  • inhabitants: means with reference to any county, city, town, political subdivision of the Commonwealth or any combination thereof, the natural persons in such county, city, town, political subdivision or combination as shown by the unadjusted United States decennial census last preceding the time at which any provision dependent upon population is being applied or the time as of which it is being construed. See Virginia Code 1-235
  • insurance policies: shall include contracts of fidelity, indemnity, guaranty and suretyship. See Virginia Code 38.2-100
  • Insurer: means an insurance company licensed, registered, or otherwise authorized to do business under the laws of the Commonwealth. See Virginia Code 38.2-6400
  • Insurer: means an insurance company. See Virginia Code 38.2-100
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life insurance: includes policies that also provide (i) endowment benefits; (ii) additional benefits incidental to a loss in the event of death, dismemberment, or loss by accident or accidental means; (iii) additional benefits to safeguard the contract from lapse or to provide a special surrender value, a special benefit or an annuity, in the event of total and permanent disability of the insured; and (iv) optional modes of settlement of proceeds. See Virginia Code 38.2-102
  • Liquid: means the same as that term is defined in § Virginia Code 58.1-2292
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Medicare: means the "Health Insurance for the Aged Act" Title XVIII of the Social Security Amendment of 1965, as amended. See Virginia Code 38.2-100
  • Minimum essential coverage: means coverage defined in Virginia Code 38.2-6500
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Motor vehicle: means any self-propelled or towed vehicle designed for personal or commercial use, including any automobile, truck, motorcycle, off-road vehicle, all-terrain vehicle, recreational vehicle, snowmobile, camper, boat, personal watercraft, and motorcycle, boat, camper, or personal watercraft trailer. See Virginia Code 38.2-6400
  • Nonlegislative citizen member: means any natural person who is not a member of the General Assembly of Virginia. See Virginia Code 1-225
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any association, aggregate of individuals, business, company, corporation, individual, joint-stock company, Lloyds type of organization, organization, partnership, receiver, reciprocal or interinsurance exchange, trustee or society. See Virginia Code 38.2-100
  • plan: means a policy, contract, certificate, or agreement offered or issued by a health carrier to provide, deliver, arrange for, pay for, or reimburse any of the costs of health care services. See Virginia Code 38.2-6500
  • Plan dentist: means any dentist, licensed by the Virginia Board of Dentistry, who has contracted with the dental plan organization or with an entity acting on behalf of the dental plan organization to provide dental services to the enrollees. See Virginia Code 38.2-6101
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Private provider: means a private entity that provides cable television services. See Virginia Code 15.2-2108.2
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • public right-of-way: as used in this chapter means any area over which the public has a general privilege to travel. See Virginia Code 15.2-2000
  • Qualified dental plan: means a limited scope dental plan that has been certified in accordance with § Virginia Code 38.2-6500
  • Qualified employer: means a small employer that elects to make all of its full-time employees eligible for one or more qualified health plans or qualified dental plans in the small group market offered through the SHOP exchange and, at the employer's option, some or all of its part-time employees, provided that the employer (i) has its principal place of business in the Commonwealth and elects to provide coverage through the SHOP exchange to all of its eligible employees, wherever employed, or (ii) elects to provide coverage through the SHOP exchange to all of its eligible employees who are principally employed in the Commonwealth. See Virginia Code 38.2-6500
  • Qualified health plan: means a health benefit plan that has in effect a certification that the plan meets the criteria for certification described in § 1311(c) of the Federal Act and § Virginia Code 38.2-6500
  • Quorum: The number of legislators that must be present to do business.
  • rates: means any rate of premium, policy fee, membership fee or any other charge made by an insurer for or in connection with a contract or policy of insurance. See Virginia Code 38.2-100
  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retail buyer: means a person who buys motor vehicles not principally for the purpose of resale. See Virginia Code 38.2-6400
  • Retail dealer: means any person, including a distributor, that sells fuels to a consumer or to any person for any purpose other than resale. See Virginia Code 58.1-2292
  • Retail seller: means person that is regularly engaged in the selling of motor vehicles to retail buyers and that holds any necessary license to sell a motor vehicle to a retail buyer. See Virginia Code 38.2-6400
  • Sale: means the same as that term is defined in § Virginia Code 58.1-2292
  • Secretary: means the Secretary of the U. See Virginia Code 38.2-6500
  • SHOP exchange: means the Small Business Health Options Program, established as a component of the Exchange pursuant to this chapter, through which a qualified employer can provide its eligible employees and their dependents with access to one or more qualified health plans or qualified dental plans. See Virginia Code 38.2-6500
  • Small employer: means an employer that employed an average of not more than 50 employees during the preceding calendar year. See Virginia Code 38.2-6500
  • Small group market: means the health insurance market under which individuals obtain health insurance coverage, directly or through any arrangement, on behalf of themselves and their dependents through a group health plan maintained by a small employer. See Virginia Code 38.2-6500
  • State: means any commonwealth, state, territory, district or insular possession of the United States. See Virginia Code 38.2-100
  • Statewide average wholesale price: means the statewide average wholesale price of a gallon of unleaded regular gasoline or diesel fuel, as appropriate, calculated pursuant to § Virginia Code 58.1-2292
  • Statute: A law passed by a legislature.
  • Subscriber: means (i) with respect to group dental benefit contracts, the person who is covered by the contract, other than as a dependent, by satisfying the eligibility requirements of the group, and (ii) with respect to individual dental benefit contracts, the individual who obtains coverage of the individual only or the individual and dependents of the individual. See Virginia Code 38.2-6101
  • Subscriber: means a person who lawfully receives cable television services. See Virginia Code 15.2-2108.2
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July one, nineteen hundred seventy-one, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 15.2-102
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • Truth in Lending Act: The Truth in Lending Act is a federal law that requires lenders to provide standardized information so that borrowers can compare loan terms. In general, lenders must provide information on Source: OCC
  • Wholesale price: means the same as that term is defined in § Virginia Code 58.1-2292
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.